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On the effects of intergovernmental grants: a survey 关于政府间赠款的影响：一项调查
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2024-01-16 DOI: 10.1007/s10797-023-09816-7
Manuel E. Lago, Santiago Lago-Peñas, Jorge Martinez-Vazquez
{"title":"On the effects of intergovernmental grants: a survey","authors":"Manuel E. Lago, Santiago Lago-Peñas, Jorge Martinez-Vazquez","doi":"10.1007/s10797-023-09816-7","DOIUrl":"https://doi.org/10.1007/s10797-023-09816-7","url":null,"abstract":"<p>This paper offers a comprehensive and updated review of the effects of intergovernmental grants. We focus on the main findings in the existing literature on the effects of intergovernmental grants on tax policy and choices, expenditure decisions, fiscal stability and behavioral choices, and political economy. The intricate nature of the subject, intrinsically, does not allow for an all-inclusive survey, but we aim to provide a thorough examination and update of the most salient effects of intergovernmental grants, while indicating areas for further research.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"60 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139498720","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The pass-through of temporary VAT rate cuts: evidence from German supermarket retail 临时性增值税税率下调的传递：来自德国超市零售业的证据
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2024-01-13 DOI: 10.1007/s10797-023-09824-7
Clemens Fuest, Florian Neumeier, Daniel Stöhlker
{"title":"The pass-through of temporary VAT rate cuts: evidence from German supermarket retail","authors":"Clemens Fuest, Florian Neumeier, Daniel Stöhlker","doi":"10.1007/s10797-023-09824-7","DOIUrl":"https://doi.org/10.1007/s10797-023-09824-7","url":null,"abstract":"<p>We study the price effects of a temporary VAT reduction in Germany using a web-scraped dataset of daily prices of more than 60000 supermarket products. For causal identification, we compare the development of German prices to those in Austria. We find that the reduction of VAT rates led to a price decrease of 1.3%, implying that 70% of the tax cut were passed on to consumers. Moreover, the pass-through is higher for vertically integrated products (private label) than for independent brands. This is consistent with menu cost theories and theories predicting that price markups act as a buffer for cost shocks.\u0000</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"4 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139470785","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Grandparental childcare, family allowances and retirement policies 祖父母育儿、家庭津贴和退休政策
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2024-01-12 DOI: 10.1007/s10797-023-09822-9
Giam Pietro Cipriani, Tamara Fioroni
{"title":"Grandparental childcare, family allowances and retirement policies","authors":"Giam Pietro Cipriani, Tamara Fioroni","doi":"10.1007/s10797-023-09822-9","DOIUrl":"https://doi.org/10.1007/s10797-023-09822-9","url":null,"abstract":"<p>The paper uses an OLG model to study the interaction between policies designed to ensure the sustainability of the pension system, i.e. child allowances and pensions policies, and grandparental childcare. We find that the rise in grandparenting negatively affects the elderly labour supply hampering the impact of pension policies designed to raise the retirement age and lengthen working lives. Then, we introduce child allowances and find that the impact of child allowances on the fertility rate is influenced by the efficiency of grandparenting in reducing child-rearing costs. Child benefits have a positive impact on fertility only if grandparenting is not very effective at reducing childcare costs. This suggests that the role of grandparents in various countries may partly explain the inconsistency in empirical evidence on the relationship between child benefits and fertility rates. The study also finds that child benefits have a positive impact on the elderly labour supply when grandparenting is efficient.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"6 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139458650","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The long way to tax transparency: lessons from the early publishers of country-by-country reports 实现税收透明的漫长道路：逐国报告早期发布者的经验教训
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2024-01-11 DOI: 10.1007/s10797-023-09818-5
Sarah Godar, Giulia Aliprandi, Tommaso Faccio, Petr Janský, Katia Toledo Ruiz
{"title":"The long way to tax transparency: lessons from the early publishers of country-by-country reports","authors":"Sarah Godar, Giulia Aliprandi, Tommaso Faccio, Petr Janský, Katia Toledo Ruiz","doi":"10.1007/s10797-023-09818-5","DOIUrl":"https://doi.org/10.1007/s10797-023-09818-5","url":null,"abstract":"<p>In this paper, we analyse a sample of voluntarily published country-by-country reports (CbCRs) of 35 multinational enterprises (MNEs). We assess the value added and the limitations of qualitative and quantitative information provided in the reports based on a comparison to individual MNEs’ annual financial reports and aggregate CbCR data provided by the OECD. In terms of data quality, we find that the inclusion of intra-company dividends and equity-accounted profits are a minor concern on average but that for individual MNEs corrections might be substantial. Our sample MNEs seem to pay higher effective tax rates than the global average and many of them report relatively little profit in tax havens. We only find a very weak correlation of the location of profits and effective tax rates. This might indicate that more tax transparent MNEs avoid taxes less aggressively. However, our assessment of different tax risk indicators reveals important variations between companies.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"21 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139422562","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Corporate income tax, IP boxes and the location of R&D 企业所得税、知识产权箱和研发地点
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2024-01-10 DOI: 10.1007/s10797-023-09812-x
Pranvera Shehaj, Alfons J. Weichenrieder
{"title":"Corporate income tax, IP boxes and the location of R&D","authors":"Pranvera Shehaj, Alfons J. Weichenrieder","doi":"10.1007/s10797-023-09812-x","DOIUrl":"https://doi.org/10.1007/s10797-023-09812-x","url":null,"abstract":"<p>We discuss corporate tax effects on multinationals’ R&amp;D. Theoretically, we find that a host country’s tax increase may boost local R&amp;D expenditure: while R&amp;D becomes deductible at a higher rate, this higher rate may not apply to all R&amp;D returns. First, as R&amp;D creates a public good within the MNE, some R&amp;D returns are taxed at other countries’ tax rates. Second, some of the R&amp;D returns are taxed at a lower IP regime tax rate. The positive tax rate effect is empirically supported by country-by-country R&amp;D data of U.S.-owned subsidiaries for countries that have an IP regime.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"43 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139422237","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Education politics, schooling choice and public school quality: the impact of income polarization 教育政治、就学选择和公立学校质量：收入两极分化的影响
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2024-01-09 DOI: 10.1007/s10797-023-09815-8
Majda Benzidia, Michel Lubrano, Paolo Melindi-Ghidi
{"title":"Education politics, schooling choice and public school quality: the impact of income polarization","authors":"Majda Benzidia, Michel Lubrano, Paolo Melindi-Ghidi","doi":"10.1007/s10797-023-09815-8","DOIUrl":"https://doi.org/10.1007/s10797-023-09815-8","url":null,"abstract":"<p>What is the role of income polarization for explaining differentials in public funding of education? To answer this question, we provide a new theoretical modelling for the income distribution that can directly monitor income polarization. It leads to a new income polarization index where the middle class is represented by an interval. We implement this distribution in a political economy model with endogenous fertility and public/private educational choices. We show that when households vote on public schooling expenditures, polarization matters for explaining disparities in public education funding across communities. Using micro-data covering two groups of school districts, we find that both income polarization and income inequality affect public school funding with opposite signs whether there exist a Tax Limitation Expenditure (TLE) or not.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"38 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139411263","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Optimal labor income taxation and asset distribution in an economy with no insurance market and extensive labor supply responses 无保险市场和广泛劳动力供给反应经济中的最优劳动收入税和资产分配
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2024-01-08 DOI: 10.1007/s10797-023-09819-4
Takao Kataoka, Yoshihiro Takamatsu
{"title":"Optimal labor income taxation and asset distribution in an economy with no insurance market and extensive labor supply responses","authors":"Takao Kataoka, Yoshihiro Takamatsu","doi":"10.1007/s10797-023-09819-4","DOIUrl":"https://doi.org/10.1007/s10797-023-09819-4","url":null,"abstract":"<p>We examine the effects of stationary nonlinear labor income tax rules in a dynamic economy, considering extensive marginal labor-leisure choices and uninsured idiosyncratic shocks on labor productivity and labor disutility. The labor income tax rule has significant implications for households’ savings behavior and asset distribution over the long-run. We derive a optimal stationary tax rules as a natural extension of optimal participation tax rule in the static models. Through numerical simulations, two main findings emerge: (i) The current optimal tax rule, aimed at maximizing welfare based on the present asset distribution level, supports in-work benefits for low-income workers as a static extensive margin model. While this policy temporarily enhances welfare, it leads to a decline in capital accumulation and a decrease in average utility flow over time. (ii) The long-run optimal tax rule, optimizing welfare when the asset distribution reaches a stationary state, exhibits less progressivity and initially worsens welfare temporarily. However, it eventually improves the average utility flow in the long-run. The long-term consequences of households’ saving behavior and asset distribution mitigate the attractiveness of in-work benefit policies. By shedding light on the trade-offs between short-term welfare gains and long-term utility improvements, this study provides insights into designing effective labor income tax policies in a dynamic economic context.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"28 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-01-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139397527","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Detecting envelope wages with e-billing information 利用电子账单信息检测信封工资
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2023-12-22 DOI: 10.1007/s10797-023-09811-y
Andrea Lopez-Luzuriaga, Monica Calijuri, Carola Pessino, Simeon Schächtele, Ubaldo Gonzalez, Carla Chamorro
{"title":"Detecting envelope wages with e-billing information","authors":"Andrea Lopez-Luzuriaga, Monica Calijuri, Carola Pessino, Simeon Schächtele, Ubaldo Gonzalez, Carla Chamorro","doi":"10.1007/s10797-023-09811-y","DOIUrl":"https://doi.org/10.1007/s10797-023-09811-y","url":null,"abstract":"<p>We use information from the electronic billing system to estimate the underreporting of income of private sector employees. We follow an expenditure-based methodology using the consumption of public and private sector employees for similar levels of reported income. We find that private sector employees underreport between 7 and 9% of their income in Ecuador. The size of the underreporting gap is negatively correlated with the number of employees at the firm, consistent with different risks and administrative costs of ‘envelope wages’ in small versus large firms.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"54 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2023-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139018320","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Encouraging digital tax tools as a response to Covid: evidence from Eswatini 鼓励利用数字税收工具应对 Covid：来自埃斯瓦提尼的证据
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2023-12-15 DOI: 10.1007/s10797-023-09810-z
Fabrizio Santoro, Razan Amine, Tanele Magongo
{"title":"Encouraging digital tax tools as a response to Covid: evidence from Eswatini","authors":"Fabrizio Santoro, Razan Amine, Tanele Magongo","doi":"10.1007/s10797-023-09810-z","DOIUrl":"https://doi.org/10.1007/s10797-023-09810-z","url":null,"abstract":"<p>Many tax authorities changed the mode of interacting with taxpayers from physical to online as a response to the Covid-19 pandemic. We study the effect of the e-tax-filing in Eswatini, using a difference-in-difference and propensity score methods that exploit the limited take-up of e-tax filing. We present three sets of results. First, larger and more IT-sophisticated firms are more likely to adopt e-Tax. Second, after adoption, e-Tax has mixed results on filing behavior and reporting accuracy. Third, companies remit less tax after adoption e-tax-filing.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"100 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2023-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138679983","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
VAT pass-through: the case of a large and permanent reduction in the market for menstrual hygiene products 增值税的传递:一个大的和永久的减少在市场上的月经卫生用品的情况
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2023-12-05 DOI: 10.1007/s10797-023-09813-w
Alisa Frey, Justus Haucap
{"title":"VAT pass-through: the case of a large and permanent reduction in the market for menstrual hygiene products","authors":"Alisa Frey, Justus Haucap","doi":"10.1007/s10797-023-09813-w","DOIUrl":"https://doi.org/10.1007/s10797-023-09813-w","url":null,"abstract":"<p>This paper examines the price effects of a VAT (value-added tax) reduction for menstrual hygiene products in Germany. Several aspects make this VAT reduction particularly interesting: the reduction is exogenous to economic conditions, the reduction was substantial and permanent, and demand can be assumed to be inelastic. We find that the VAT reduction was completely passed through to consumers. In fact, pass-through rates of significantly more than 100% can be observed. We find that the excess pass-through occurred in relatively competitive market segments, and that it is almost fully explained by retailers rounding down prices after the reduction.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"53 4","pages":""},"PeriodicalIF":1.0,"publicationDate":"2023-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138526021","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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